Taxes, duties and government charges. 9.1 The Grantee agrees to pay all taxes, duties and government charges imposed or levied in Australia or overseas in connection with the performance of this Agreement, except as provided by this Agreement.
9.2 If Goods and Services Tax (GST) is payable by a supplier on any supply made under this Agreement, the recipient of the supply will pay to the supplier an amount equal to the GST payable on the supply, in addition to and at the same time that the consideration for the supply is to be provided under this Agreement.
9.3 The Parties acknowledge and agree that they each:
(a) are registered for GST purposes;
(b) have quoted their Australian Business Number to the other; and
(c) must notify the other of any changes to the matters covered by this clause.
9.4 The Grantee agrees that the Commonwealth will issue it with a recipient created tax invoice for any taxable supply it makes under this Agreement.
9.5 The Grantee agrees not to issue tax invoices in respect of any taxable supplies.
9.6 If the Grantee is not, or not required to be, registered for GST, then:
(a) clauses 9.3(a), 9.4 and 9.5 do not apply; and
(b) the Grantee agrees to notify the Commonwealth in writing within 7 days of becoming registered for GST if during the term of the Agreement it becomes, or is required to become, registered for GST.
Taxes, duties and government charges. 9.1 The Grantee agrees to pay all taxes, duties and government charges imposed or levied in Australia or overseas in connection with the performance of this Agreement, except as provided by this Agreement.
9.2 If Goods and Services Tax (GST) is payable by a supplier on any supply made under this Agreement, the recipient of the supply will pay to the supplier an amount equal to the GST payable on the supply, in addition to and at the same time that the consideration for the supply is to be provided under this Agreement.
9.3 If at the commencement of the Agreement the Grantee is not registered for GST and during the term of the Agreement the Grantee becomes, or is required to become, registered for GST, the Grantee agrees to notify the Commonwealth in writing within 7 days of becoming registered for GST.
Taxes, duties and government charges. 4.1.1. Except as provided by clause 4, the Recipient agrees to pay all taxes, duties and government charges imposed or levied in Australia or overseas in connection with the performance of this Agreement.
4.1.2. Unless otherwise indicated, any Funding and all other consideration for any supply made under this Agreement is exclusive of any GST imposed on the supply.
4.1.3. If one party (the supplier) makes a taxable supply to the other party (the taxable supply recipient) under this Agreement, on receipt of a tax invoice from the supplier, the taxable supply recipient will pay without setoff an additional amount to the supplier equal to the GST imposed on the supply in question.
4.1.4. No party may claim or retain from the other party any amount in relation to a supply made under this Agreement for which the first party can obtain an input tax credit or decreasing adjustment.
Taxes, duties and government charges. 6.1 Subject to this clause 6, all taxes, duties and government charges imposed or levied in Australia or overseas in connection with this Funding Agreement must be borne by You.
6.2 The provisions of this clause 6 in respect of GST apply if You are registered or are required to be registered for GST.
6.3 We are registered in accordance with the GST Act and will notify You of any change in Our GST registration status.
6.4 You must notify Us immediately of any change in Your GST status.
6.5 If You are registered or required to be registered for GST, the Funds paid by Us under this Funding Agreement include GST for supplies provided by You to Us in accordance with this Funding Agreement and which are Taxable Supplies.
6.6 The Funding payable by Us to You under this Funding Agreement must not include any amount which represents GST paid by You on Your own inputs and for which an input tax credit is available to You.
6.7 If You are registered or required to be registered for GST, any refund of Funding paid to Us under this Funding Agreement must be inclusive of GST and must be accompanied by an Adjustment Note under the GST Act relating to Taxable Supplies.
Taxes, duties and government charges. 5.1 If the Funding Recipient makes, or is assessed by the Australian Tax Office (in this clause referred to as the ATO) as having made, a taxable supply to the Commonwealth under or in connection with this Deed, the Funding Recipient shall be entitled to recover from the Commonwealth, upon presentation of a valid Tax Invoice, the amount of GST paid or payable by the Funding Recipient to the ATO.
5.2 In this clause 5:
Taxes, duties and government charges. The Australian Taxation Office (ATO) advises that Department of Veterans’ Affairs (DVA) grants are considered a Financial Assistance Payment and as such, are not subject to GST. In accordance with ATO advice, the grant you receive from DVA is not considered as a taxable supply, therefore, there is no need to remit any GST to the ATO. You may wish to claim an input tax credit through your BAS Statement to the ATO for any GST component of purchased items or services.
Taxes, duties and government charges. 18.1. Subject to this clause, all taxes, duties and government charges imposed or levied in Australia or overseas in connection with this Agreement must be borne by the Liquidator.
18.2. The provisions of this clause in respect of GST apply if the Liquidator is registered or is required to be registered for GST.
18.3. ASIC is registered in accordance with the GST Act and will notify the Liquidator of any change in its GST registration status.
18.4. Any payment made by ASIC to the Liquidator for supplies provided by the Liquidator to ASIC in accordance with this Agreement and which are Taxable Supplies within the meaning of the GST Act will be inclusive of GST.
18.5. The Liquidator must give ASIC a tax invoice in accordance with the GST Act in relation to any Taxable Supply by the Liquidator to ASIC in connection with this Agreement before the payment of Funding by ASIC.
18.6. Any invoice provided under this Agreement must not include any amount that represents GST paid by the Liquidator on the Liquidator’s own inputs and for which an input tax credit is available to the Liquidator.
18.7. If a payment to satisfy a claim or a right to claim under or in connection with this Agreement (for example, a claim for damages for breach of the Agreement) gives rise to a liability to pay GST, the payer must also pay, and indemnify the payee against, the amount of that GST (except any GST for which that payee is entitled to an input tax credit).
18.8. If either Party has a claim under or in connection with this Agreement for a cost on which that Party must pay GST, the claim is for the cost plus all GST on that cost (except any GST for which that Party is entitled to an input tax credit).
Taxes, duties and government charges. 5.1 Subject to this clause, all taxes, duties and government charges (‘Taxes’) imposed or levied in Australia or overseas in connection with this Agreement must be paid by the Participant, or as the Participant might arrange.
Taxes, duties and government charges. Subject to this clause, all taxes, duties and government charges imposed or levied in Australia or overseas in connection with this Agreement must be borne by the Organisation. The provisions of this clause in respect of GST apply if the Organisation is registered or is required to be registered for GST. AusAID is registered in accordance with the GST Act and will notify the Organisation of any change in AusAID’s GST registration status. The Grants paid by AusAID under this Agreement include GST for supplies provided by the Organisation to AusAID in accordance with this Agreement and which are Taxable Supplies within the meaning of the GST Act. The Organisation must give AusAID a tax invoice in accordance with the GST Act in relation to any Taxable Supply by the Organisation to AusAID in connection with this Agreement prior to payment of the Grant by AusAID. The Grants payable by AusAID to the Organisation under this Agreement must not include any amount which represents GST paid by the Organisation on the Organisation’s own inputs and for which an input tax credit is available to the Organisation. If a payment to satisfy a claim or a right to claim under or in connection with this Agreement (for example, a claim for damages for breach of the Agreement) gives rise to a liability to pay GST, the payer must also pay the amount of that GST (except any GST for which the payee is entitled to an input tax credit). If a Party has a claim under or in connection with this Agreement for a cost on which that Party must pay GST, the claim is for the cost plus all GST on that cost (except any GST for which that Party is entitled to an input tax credit). Any refund under clause 18.5 (c) must be inclusive of GST and must be accompanied by an Adjustment Note under the GST Act relating to Taxable Supplies for which the Organisation previously issued to AusAID a tax invoice. The Organisation should be aware that, generally: funding received by the Organisation is included in the Organisation’s assessable income if it is received in relation to the carrying on of a business, unless the Organisation is specifically exempt from income tax; any capital gain on disposal of an Asset is included in the Organisation’s assessable income, unless the Organisation is specifically exempt from income tax; and the Organisation may be required, in respect to an employee, to pay fringe benefits tax and make superannuation contributions to a complying superannuation fund or pay the superannu...
Taxes, duties and government charges. 6.1.1. Unless otherwise indicated, the fees and all other consideration for any supply made under this Contract is exclusive of any GST imposed on the supply.
6.1.2. If one party (the supplier) makes a taxable supply to the other party (the recipient) under this Contract, on receipt of a tax invoice from the supplier, the recipient will pay without setoff an additional amount to the supplier equal to the GST imposed on the supply in question.
6.1.3. No party may claim or retain from the other party any amount in relation to a supply made under this Contract for which the first party can obtain an input tax credit or decreasing adjustment.
